INSTRUCTION NORMATIVE BCB NO. 329, OF NOVEMBER 24, 2022

Amends Instruction Normative BCB No. 81, of February 23, 2021, which consolidates the procedures for sending information related to the calculations of regulatory limits and standards referred to in art. 1 of Resolution BCB No. 69, of February 10, 2021, and amends the filling instructions and the layout of document code 2061 - Operational Limits Statement (DLO).

The Head of the Department of Financial System Monitoring (Desig), in use of the attribution conferred by art. 23, item I, letter “a”, of the Internal Regulations of the Central Bank of Brazil, annexed to Ordinance No. 84,287, of February 27, 2015, based on art. 77, item III, of the aforementioned Regulations, and having in view the provisions of CMN Resolutions Nos. 4,955, 4,957 and 4,958, all of October 21, 2021, and Resolution BCB No. 232, of July 7, 2022, and Circular 3,343, of March 1, 2007,

R E S O L V E:

Art. 1º The new versions of the Filling Instructions and the Layout of document code 2061 - Operational Limits Statement (DLO) shall enter into force, as of the data base of December 2022, available on the Central Bank of Brazil website, at the electronic address https://www.bcb.gov.br/estabilidadefinanceira/leiautedocumentoscrd, with the following modifications:

I - in the Filling Instructions:

a) in the Chapter - Specific Orientations: amendment of the wording of item 8.2;

b) in Table 003 - Accounts: amendment of the description of the function of accounts 213, 219 and 891;

c) in Table 004 - Element Code: amendment of the description of code 59;

d) in Table 006 - Parameters: inclusion of code 26;

e) in Table 011 - Risk Mitigators: amendment of the description of domain 124;

f) in Table 033 - Exposure Type:

1. amendment of the description of domain 01;

2. inclusion of domain 45;

g) inclusion of Table 048 - Code of the repurchase indicator of instruments authorized to compose level I and level II of the PR.

II - in the Layout:

a) in Annex 004 - Element Code: amendment of the description of code 59;

b) in Annex 006 - Parameters: inclusion of code 26;

c) in Annex 011 - Risk Mitigators: amendment of the description of domain 124;

d) in Annex 033 - Exposure Type:

1. amendment of the description of domain 01;

2. inclusion of domain 45;

e) inclusion of Annex 048 - Code of the repurchase indicator of instruments authorized to compose level I and level II of the PR.

Art. 2º Instruction Normative BCB No. 81, of 2021, shall enter into force with the following amendment:

“Art. 8º-A The repurchase of instruments referred to in § 3 of art. 6 and § 4 of art. 7 of CMN Resolution No. 4,955, of October 21, 2021, must be communicated to the Department of Financial System Monitoring (Desig), through the DLO.” (NR)

Art. 3º This Instruction Normative enters into force on December 1, 2022.

Gilneu Francisco Astolfi Vivan

NOTE

The Operational Limits Statement (DLO), document code 2061, whose normative basis is Resolution BCB No. 69, of February 10, 2021, reflects the prudential regulation provided for in several Resolutions issued by the Monetary National Council (CMN) and by the Central Bank of Brazil (BCB), whereby Instruction Normative BCB (IN BCB) No. 81, of February 23, 2021, aims to present, in a synthetic manner, the information regarding the details of the calculation of the limits monitored by the BCB, at the data base of calculation.

2. With the objective of standardizing the receipt of information related to the calculation of operational limits according to the recently published regulations and to provide more precise orientations regarding the sending of this information, the present IN BCB promotes the following adjustments:

I - in the layout and filling instructions of the DLO:

i) inclusion of orientation for the provision of information on the Exposure Limit per Client (LEC) of central credit cooperatives that perform financial centralization and adopt the system of reciprocal guarantees;

ii) standardization of the reception of information on balance of losses and gains embedded in the calculation of IRRBB;

iii) inclusion of code for communication related to the repurchase of instruments authorized to compose level I and level II of the PR provided for in CMN Resolution No. 4,955, of October 21, 2021;

iv) adjustment of the description of risk mitigation code, in view of the amendment established by Resolution BCB No. 232, of July 27, 2022;

v) inclusion of the description of account Cosif 1.8.8.80.10 (Bonds and Credits to be Received with Characteristic of Credit Granting) in the description of the exposure type for credit operations; and

vi) segregation, in the calculation of the exposure limit per client, of credits to be released in credit operations carried out with highlighted capital, for the purpose of enabling the reconciliation of information with the Credit Information System (SCR).

II - in IN BCB No. 81, of 2021: inclusion of a provision establishing the communication of the repurchase of instruments authorized to integrate Complementary Capital, Level I and Level II of the PR and repurchased, even if indirectly through an entity part of the same conglomerate or by a non-financial controlled entity, provided for in CMN Resolution No. 4,955, of October 21, 2021.

3. Decree No. 10,411, of June 30, 2020, regulates the carrying out of regulatory impact analysis (AIR) as a prerequisite for the issuance of normative acts. However, in its article 4, the aforementioned decree establishes the hypotheses for exemption from carrying out AIR. The present IN BCB fits into two of these hypotheses, namely: items II - normative act intended to discipline rights or obligations defined in a hierarchically superior norm that does not allow, technically or legally, different regulatory alternatives; and III - normative act considered of low impact. Thus, based on items II and III of art. 4 of Decree No. 10,411, of 2020, I understand that the issuance of the present IN BCB is exempt from carrying out AIR.

Gilneu Francisco Astolfi Vivan
Head of the Department of Financial System Monitoring (Desig)